P11D Benefits for deceased

[simplytax]

If benefit in kind is paid by employer after date employee died is it reportable on P11D ?

[pawncob]

Presumably it will be refunded by the Execs. (so no)
If the estate is entitled to the benefit, then yes it's reportable as it's derived from the employment.

[simplytax]

Tax return fees for director where company had contracted for the service for tax return for the tax year prior to that in which he died. If company pays the fee after date of death then presumably not a BIK in tax return to date of death but still a reportable P11D BIK for the tax year ?

Does it fall within s393B ITEPA as a relevant benefit on the death of an employee in connection with past service ?

Do executors have to report the BIK if the fee was raised in the executry period ?